Disposition of income tax returns; publication of lists of persons filing returns and paying taxes.
Section 81
SEC. 81. Disposition of income tax returns; publication of lists of persons filing returns and paying taxes. — After the assessment shall have been made, as provided in this Title, the returns, together with any corrections thereof which may have been made by the Collector, shall be filed in the office of the Collector of Internal Revenue and shall constitute public records and be open to inspection as such upon the order of the Philippines under rules and regulations to be prescribed by the Secretary of Finance. Subject to the approval of the Secretary of Finance, the Collector of Internal Revenue may in each year cause to be prepared and published in any newspaper or made available to public inspection in such manner as he may determine, lists containing the names and addresses of persons who filed income tax returns and/or paid income taxes.